What Utah actually pays
A cash payment back on qualified spend, usually after an audit. Like a grant in practice, though often funded from a capped pool.
New to the mechanics? Tax credit vs rebate vs grant and What counts as qualified spend.
What qualifies
Narrative, documentary, episodic series for commercial distribution. Excludes sporting events, news/current events, commercials/print, fundraising programs, live broadcast/award shows, industrial/infomercial/corporate. Not first-come, first-served — merit-based review.
- Pilot
- Documentary
- Scripted TV
- Feature Film
- Reality / Unscripted
Other state programs
Separate incentives Utah runs alongside the headline program. Each has its own base, rules and application — the rates here are the programs' own, not additions to the rate above.
- 20%
Community Film Incentive Program (CFIP)
Flat 20% on whole 'dollars left in state' base; no uplift (tiered base by budget band). Budget $100K to under $500K left in state; 85% UT-resident cast/crew excl. extras, ATL and 3 principal cast; UT-resident director/writer/producer.
Minimum spend: $100K minimum budget (R357-5-102(3))
- 4.9%
Sales and Use Tax Exemption for Motion Picture/Video Production Machinery and Equipment
Minimum spend: N/A
Transient Room Tax Exemption for Stays of 30+ Consecutive Days
Minimum spend: N/A
Motor and Special Fuel Tax Refund for Off-Highway/Nonhighway Use
Minimum spend: N/A
How to apply
Apply before principal photography (no earlier than 90 days prior) to the Utah Film Commission/GOEO. Monthly deadline 10th; decisions 2nd Thursday. Requires script/treatment, line-item budget with UT qualified spend, production projections, and proof of financing.
The rule to remember
The 25% tier needs $1M AND significant Utah cast/crew, OR 75% of days rural, and remains discretionary (R357-5-105(1)(c)). Unscripted runs a separate 10% baseline to 20% ceiling.
Film commissions in Utah
4 public offices handle location support, permits, local crew and vendors here. Every one listed is a member of the Association of Film Commissioners International.
- Greater Zion Film CommissionFilm commission111 E Tabernacle
- Moab to Monument Valley Film CommissionFilm commission84 North 100 East, Moab, UT, USA
- Park City Film CommissionFilm commission1850 Sidewinder Drive, Suite 320, Park City, UT, USA 84060
- Utah Film CommissionFilm commission300 N State St, Salt Lake City, UT, USA
Common questions
- What is the Utah film tax incentive rate?
- Utah offers 20% to 25% on qualified in-state spend through the Motion Picture Incentive Program. It is a rebate. A cash payment back on qualified spend, usually after an audit. Like a grant in practice, though often funded from a capped pool.
- What is the minimum spend for the Utah film incentive?
- $500K left in state (R357-5-103(1)(g)); >$1M left in state for 25%. Falling under the minimum is a total loss of the benefit, not a partial one — it is worth confirming the threshold before locking a budget.
- Is the Utah film incentive transferable or refundable?
- Refundable — the excess over your state tax liability is paid out in cash.
Verify before you budget. These figures come from our own incentives database and each shows when it was last reviewed — but programs change between funding cycles and legislative sessions. Confirm with the film office, or ask us, before a number goes into a budget.
Compare with
Programs in a similar rate band. The mechanism matters as much as the percentage — a transferable credit at 30% is not the same money as a cash grant at 30%.
Denmark
25%Cash grantDominican Republic
25%Transferable creditFinland
25%RebateGeorgia
20%up to 25%Cash grant
STAY CURRENT
Tracking changes to this program?
We re-verify Utah against the film office and the statute, and write when something moves that would change a budget. One email, no cadence you didn't ask for.